Al-Buhuts (e-Journal)
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    Supply Chain and Value Chain dalam Pemasaran Kain dan Produk Turunannya di Kota Subulussalam

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    This study aims to analyze the factors that influence the supply chain and value chain in the marketing of fabrics and their derivative products in the City of Subulussalam using qualitative methods. This research was conducted by collecting data through in-depth interviews and direct field observations. Respondents in this study were manufacturers of fabrics and their derivative products in the city of Subulussalam. The results of the study show that the supply chain in the marketing of fabrics and their derivatives affects product quality, production speed, fulfillment of consumer demand, reduction of production costs, and product innovation. Therefore, good supply chain management in the marketing of fabrics and their derivatives can improve the quality of these fabrics and their derivatives. While the value chain in cloth marketing affects product quality, raw material selection, production efficiency, environmental sustainability, and relationships between stakeholders in cloth marketing. Good value chain management in fabric marketing can improve fabric product quality, production efficiency, and environmental sustainability. In addition, good value damage management can also improve. This research is expected to contribute to the producers of fabrics and their derivative products in the City of Subulussalam in facing challenges and taking advantage of opportunities in the fabric industry and their derivative products. This research can also be used as a reference for further research on supply chains and value chains in the fabric industry and its derivative products in other regions in Indonesia.This study aims to analyze the factors that influence the supply chain and value chain in the marketing of fabrics and their derivative products in the City of Subulussalam using qualitative methods. This research was conducted by collecting data through in-depth interviews and direct field observations. Respondents in this study were manufacturers of fabrics and their derivative products in the city of Subulussalam. The results of the study show that the supply chain in the marketing of fabrics and their derivatives affects product quality, production speed, fulfillment of consumer demand, reduction of production costs, and product innovation. Therefore, good supply chain management in the marketing of fabrics and their derivatives can improve the quality of these fabrics and their derivatives. While the value chain in cloth marketing affects product quality, raw material selection, production efficiency, environmental sustainability, and relationships between stakeholders in cloth marketing. Good value chain management in fabric marketing can improve fabric product quality, production efficiency, and environmental sustainability. In addition, good value damage management can also improve. This research is expected to contribute to the producers of fabrics and their derivative products in the City of Subulussalam in facing challenges and taking advantage of opportunities in the fabric industry and their derivative products. This research can also be used as a reference for further research on supply chains and value chains in the fabric industry and its derivative products in other regions in Indonesia

    Analisis Akuntabilitas Pengelolaan Dana Punia di Pura Tirta Bhuana Sari, Gorontalo

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    This study aims to find out: the process of managing punia funds at Thirta Bhuana Sarri Temple and also the form of accountability for managing punia funds, in this study researchers were directly involved in the research process. The research method used is a qualitative method with the theory of tri hita karana and also with the teachings of tattwam asi. Data obtained through interviews, observation, and documentation. The results of the study show that the process of managing punia funds is carried out according to the agreement of the people at Thirta Bhuana Sari Temple and also the four elements of accountability that are implemented, namely: accountability, transparency, responsiveness and control. The four elements of accountability have been carried out in a simple way for a long time. The element of accountability in the management of the punia fund concerns all people because the punia fund is a religious contribution given by the people in taluditi so that it can create a sense of mutual trust between the administrators and also the people at the Thirta Bhuana Sari Templ

    The Role of Emotional Intelligence in Effective Leadership: A Review of Contemporary Research

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    The purpose of this study is to understand the role of emotional intelligence in effective leadership more comprehensively and deeply. This research is qualitative in nature. Data collection techniques included listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. The findings of this study conclude that emotional intelligence plays an important role in effective leadership. Leaders who have good emotional intelligence will be better able to manage themselves and others, manage conflict, make wise decisions, and provide appropriate support and motivation to their employees.    &nbsp

    Analisis Efektivitas dan Kontribusi Pemungutan Pajak Restoran dengan Pemanfaatan Financial Technology pada Badan Pendapatan Daerah Kota Makassar

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    This study Aims to analyze the level of Effectiveness and Contribution of Restaurant Tax Collection with the Utilization of Financial Technology at the Regional Revenue Agency of Makassar City.This research uses a type of quantitative descriptive research. using Primary and Secondary data sources. The Data Analysis Method used in this study is the Effectiveness Ratio and Contribution Ratio. The results of this study indicate that: 1.) The level of effectiveness in collecting restaurant tax by Utilizing Financial Technology at the Makassar City Revenue Agency during the 2018-2022 period can be said to be very effective, with an average effectiveness rate of 110%. 2.) The average contribution of restaurant tax collection by Utilizing Financial Technology at the Regional Revenue Agency of Makassar City during the 2018-2022 period can be said to be unfavorable, with an average contribution rate of 13.87%This study Aims to analyze the level of Effectiveness and Contribution of Restaurant Tax Collection with the Utilization of Financial Technology at the Regional Revenue Agency of Makassar City.This research uses a type of quantitative descriptive research. using Primary and Secondary data sources. The Data Analysis Method used in this study is the Effectiveness Ratio and Contribution Ratio. The results of this study indicate that: 1.) The level of effectiveness in collecting restaurant tax by Utilizing Financial Technology at the Makassar City Revenue Agency during the 2018-2022 period can be said to be very effective, with an average effectiveness rate of 110%. 2.) The average contribution of restaurant tax collection by Utilizing Financial Technology at the Regional Revenue Agency of Makassar City during the 2018-2022 period can be said to be unfavorable, with an average contribution rate of 13.87

    Pengaruh Kinerja Keuangan terhadap Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia

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    This study aims to determine and analyze the effect of Current Ratio, Return On Equity, and Earning Per Share on Stock Prices in Property and Real Estate Companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial reports and stock data using a purposive sampling technique. The population is Property and Real Estate Companies listed on the Indonesia Stock Exchange for the 2019-2021 period with a total of 34 observations. While the samples taken amounted to 93 observations. The results of the research variable data have been tested on the classical assumptions in the form of normality assumptions, auticorrelation assumptions, and their heteroscedasticity assumptions. Methods of data analysis using multiple linear regression techniques.The results of this study indicate that the Current Ratio has no effect on stock prices, Return On Equity and Earning Per Share have a positive and significant effect on stock prices

    Analytical Hierarchy Process (Ahp) Pada Pengambilan Keputusan Memilih Lembaga Amil Zakat

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    This research aims to assist muzakki in making decisions when choosing a zakat amil institution using the Analytical Hierarchy Process (AHP) method. Zakat amil institutions are organizations formed by the community with the responsibility of collecting, distributing, and utilizing zakat funds. Many zakat amil institutions currently create confusion for muzakki when deciding where to fulfill their zakat obligations. In this research, the criteria used for selecting a zakat institution include Service Quality, Credibility, Transparency, Accountability, and Legal Compliance. The research results provide information in the form of rankings or priority orders of alternative choices of Zakat Amil Institutions, based on the comparison of alternative values using the Analytical Hierarchy Process. The simulation results reveal the priority order of alternatives with Laz IZI scoring 0.285 or 28.5%, Laz Dompet Dhuafa with 0.278 or 27.8%, Laz BMM with 0.244 or 24.4%, and finally, Laz Al-Azhar with 0.194 or 19.4%.Penelitian ini bertujuan membantu muzakki dalam pengambilan keputusan memilih lembaga amil zakat menggunakan metode Analytical Hierarchy Process (AHP). Lembaga amil zakat merupakan lembaga yang di bentuk masyarakat yang memiliki tugas membantu pengumpulan, pendestribusian dan pendayagunaan zakat.  Banyak lembaga amil zakat saat ini membuat para muzakki bingung untuk memilih lembaga amil zakat untuk menunaikan zakatnya. Pada penelitian ini kriteria yang digunakan dalam memilih lembaga zakat yaitu Kualitas Layanan, Kredibilitas, Transparansi, Akuntabilitas, dan Legalitas Lembaga. Hasil penelitian ini meberikan informasi berupa ranking atau urutan prioritas alternatif pilihan Lembaga Amil Zakat, hasil perbandingan nilai alternatif satu dengan yang lainya menggunakan metode Analytical Hierarchy Process. Hasil simulasi yang telah dilakukan didapat urutan prioritas alternatif dengan perolehan nilai prioritas Laz IZI 0,285 atau 28,5%, Laz Dompet Dhuafa 0.278 atau 27,8% Laz BMM 0.244 atau 24,4% dan yang terakhir Laz Al- Azhar 0.194 atau 19,4%

    Literasi Keuangan, Pendapatan dan Perilaku Keuangan: Dampaknya Terhadap Keputusan Investasi

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    This research explores the correlation between financial literacy, income, financial behavior, and investment decisions among the STIKES employees. A total of 61 respondents participated in the study using a Likert-scale questionnaire. The data analysis technique employed was Structural Equation Modeling Partial Least Squares (SEM PLS). The research findings indicate that financial literacy has a positive impact, though not significant, on investment decisions. This highlights the importance of financial literacy, albeit not as the primary determinant. Meanwhile, income, despite having a positive effect, also lacks significance in influencing investment decisions. The most striking revelation is the significant and positive influence of financial behavior on investment decisions. Aspects such as regular savings, debt reduction, financial planning, and periodic investment evaluation are crucial in shaping individual investment decisions. This study provides in-depth insights into the factors influencing investment decisions among STIKES employees. The primary implications underscore the need for more attention to developing healthy financial behaviors, offering financial consultation services, and financial education focused on practical practices to assist individuals in managing their investments wisely. These findings can serve as a foundation for designing better financial strategies for STIKES employees and other stakeholders, paving the way for a better futurePenelitian ini menganalisis hubungan antara literasi keuangan, pendapatan, perilaku keuangan, dan keputusan investasi. Populasi dan sampel sebanyak 61 karyawan STIKES. Data diperoleh dari responden dengan menggunakan kuisioner skala likert. Analisis data menggunakan Structural Equation Modeling Partial Least Squares (SEM PLS). Hasil penelitian menunjukkan literasi keuangan memiliki pengaruh positif namun tidak signifikan terhadap keputusan investasi, menunjukkan bahwa literasi keuangan mungkin penting tetapi tidak menjadi faktor penentu utama. Pendapatan, meskipun berpengaruh positif, juga tidak signifikan dalam memengaruhi keputusan investasi. Temuan yang paling signifikan adalah perilaku keuangan yang memiliki pengaruh positif dan signifikan terhadap keputusan investasi. Faktor-faktor seperti menabung secara rutin, mengurangi utang, perencanaan keuangan, dan evaluasi investasi secara berkala menjadi kunci dalam menentukan keputusan investasi individu. Penelitian ini memberikan wawasan mendalam tentang faktor-faktor yang memengaruhi keputusan investasi karyawan STIKES. Implikasi utamanya adalah perlunya perhatian lebih terhadap pengembangan perilaku keuangan yang sehat, penyediaan layanan konsultasi keuangan, dan pendidikan keuangan yang berfokus pada praktik praktis yang dapat membantu individu dalam mengelola investasi mereka dengan bijaksana. Temuan ini dapat membantu karyawan STIKES dan pihak yang berkepentingan lainnya dalam merancang strategi keuangan yang lebih baik untuk masa depan mereka

    Determinan Tingkat Kemiskinan pada Kabupaten Kota di Provinsi Nusa Tenggara Timur Tahun 2011-2018 dalam Perspektif Ekonomi Islam

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    Poverty or the number of people living under the poverty line is a big issue being faced by most of developing countries including Indonesia. Poverty refers to a condition in which someone is not capable of fulfilling the primary needs. The percentage of population in East Nusa Tenggara is in the third highest rank after West Papua and Papua. The aim of this study is to observe the impacts of Gross Regional Domestic Product (GRDP), Human Development Index (HDI), population rate and Open Unemployment Rate on the poverty in regencies/cities in East Nusa Tenggara in 2011-2018 in the Islamic economic perspective. This is a quantitative research in which it used the sample in the form of secondary data related to GRDP per capita, HDI, population rate, and Open Unemployment Rate in 21 regencies/cities in East Nusa Tenggara in the period of 2011-2018. The data analysis method used was PVECM (Panel Vector Error Correction Model) to estimate the long-term and short-term impacts between the independent and dependent variables. The results of this study showed that GRDP in the short-term and long-term had a negative impact on the poverty. Meanwhile, HDI significantly had long-term negative impact and insignificant short-term positive impact and the population rate in both short-term and long term brought a significantly positive impact. Furthermore, Open Unemployment Rate in the long term brought a negative impact and in the short term it brought positive impact on poverty. Then, simultaneously, variables GRDP, HDI, population rate and Open Unemployment Rate both in a long term and in a short term brought a positive impact on the poverty with the long term probability values of statistic F of 0,000000 and the one in the short term of 0,001108.    Masalah besar yang dihadapi banyak negara berkembang termaksud Indonesia adalah kemiskinan atau jumlah orang yang berada di bawah garis kemiskinan (poverty line). Kemiskinan adalah kondisi dimana seseorang tidak mampu memenuhi kebutuhan primer. Persentase penduduk miskin di Provinsi Nusa Tenggara Timur berada pada peringkat tiga tertinggi setelah Papua Barat dan Papua. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh PDRB, IPM, jumlah penduduk, dan TPT terhadap kemiskinan di Kab/Kota Provinsi Nusa Tenggara Timur tahun 2011-2018 dalam perspektif ekonomi Islam. Penelitian ini termasuk dalam penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah data sekunder terkait PDRB per kapita, IPM, jumlah penduduk, dan TPT pada 21 Kab/Kota di Provinsi Nusa Tenggara Timur tahun 2011-2018. Metode analisis data yang digunakan yaitu PVECM (Panel Vector Error Correction Model) untuk mengestimasi pengaruh jangka panjang dan jangka pendek antara variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa PDRB dalam jangka panjang dan jangka pendek berpengaruh negatif terhadap kemiskinan, IPM dalam jangka panjang berpengaruh negatif signifikan dan jangka pendek berpengaruh positif tidak signifikan, jumlah penduduk dalam jangka panjang dan jangka pendek berpengaruh positif signifikan, TPT dalam jangka panjang berpengaruh negatif dan jangka pendek berpengaruh positif terhadap tingkat kemiskinan. Kemudian secara bersama variabel PDRB, IPM, jumlah penduduk, dan TPT baik dalam jangka panjang maupun jangka pendek berpengaruh positif terhadap kemiskinan dengan nilai probabilitas F-statistik jangka panjang sebesar 0,000000 dan jangka pendek sebesar 0,001108.   Kata kunci: Kemiskinan, PDRB, IPM, Jumlah Penduduk, Ekonomi Islam

    Analisis Pengaruh Tingkat Pendidikan, Upah Minimum Kabupaten dan Jumlah Penduduk terhadap Penyerapan Tenaga Kerja di Kabupaten Mojokerto

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    Labor is one of the important success factors in the process of economic development where the absorption of labor encourages regional development as a whole. The purpose of this study is to determine the effect of Education Level, District Minimum Wage, and Number of Population on Employment in Mojokerto Regency in 2007-2022 obtained from BPS Mojokerto Regency. The method used in this study is multiple linear regression analysis. The results of this study concluded that the level of education, district minimum wage and population simultaneously have an influence on employment in Mojokerto Regency. Partially, the level of education and population do not affect the absorption of labor in Mojokerto Regency, while the district minimum wage has an influence on the absorption of labor in Mojokerto Regency.Labor is one of the important success factors in the process of economic development where the absorption of labor encourages regional development as a whole. The purpose of this study is to determine the effect of Education Level, District Minimum Wage, and Number of Population on Employment in Mojokerto Regency in 2007-2022 obtained from BPS Mojokerto Regency. The method used in this study is multiple linear regression analysis. The results of this study concluded that the level of education, district minimum wage and population simultaneously have an influence on employment in Mojokerto Regency. Partially, the level of education and population do not affect the absorption of labor in Mojokerto Regency, while the district minimum wage has an influence on the absorption of labor in Mojokerto Regency

    Challenges Faced By Shariah Supervisory Board Members: A Case Study in One Islamic Bank

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    The purpose of this study was to explore the challenges faced by members of the Shariah Supervisory Board and how they overcame the challenges in carrying out their functions in Islamic banks. This research was a case study and three members of the Shariah Supervisory Board of one of the regional Islamic banks in South Sumatra were selected as research participants by using total sampling. This research was conducted qualitatively using case study. This research used semi-structured interviews as a data collection method. Then, the data were analyzed using the interactive analysis model suggested by Miles and Huberman. The interview results revealed the challenges faced by the Shariah Supervisory Board members were related to competence, independence, professionalism, integrity and technology. The results also revealed how members of the Shariah Supervisory Board overcame these challenges

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